Securing the well-being, protection of human rights and equality on the ground of age, gender, race, nationality etc along with sustainable economic development becomes the most important goal for any country. Gender differences in labor market are a problem of many countries. Being a larger...

Motivated by recent studies that show female CFOs are more risk averse than male CFOs when making various corporate decisions, we examine whether banks take into consideration the gender of CFOs when pricing bank loans. We find that in our sample, firms under the control of female CFOs on...

Securing the well-being, protection of human rights and equality on the ground of age, gender, race, nationality etc along with sustainable economic development becomes the most important goal for any country. Gender differences in labor market are a problem of many countries. Being a larger...

This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the pre- and post-transition periods. Using the probability of tax...

This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms’ degree of accounting conservatism between pre- and post-transition periods. We find that female...